The Effect of Tax Services Quality on Taxpayer Compliance in Tax Services Office Kebayoran Baru 3

Pratama, Fachrie (2010) The Effect of Tax Services Quality on Taxpayer Compliance in Tax Services Office Kebayoran Baru 3. Other thesis, FAKULTAS EKONOMI.

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Abstract

The main objective of tax service quality is to improve the taxpayer compliance. Taxpayer compliance in paying taxes has an important role in increasing tax revenue. This research investigates whether the tax service quality in tax service office have been implement according to “Peraturan Direktorat Jenderal Pajak No. SE-55/PJ./2008 tentang Peningkatan Kualitas Pelayanan Pajak”. Using the data from taxpayer that are listed in Tax Service Office Kebayoran Baru 3 South Jakarta, the researcher find the tax service quality give direct influence in increasing taxpayer compliance. Partially, assurance and tangible has positive and significant influence in increasing taxpayer compliance. This result suggests that the tax service office should do more not only assurance and tangible, but also responsibility, responsiveness and empathy.

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